国务院为了从宏观上控制消费基金的过快增长,在取消奖金封顶后,实行了奖金征税办法.但在实际工作中,我们发现有的企业突破了成本条例规定的界限,另开了不少奖金渠道.例如,有些企业实行销售承包,将销售人员的工资、奖金及差旅费与计划销售额核定一个比例,使之与销售额的增减浮动,其承包费超过基本工资部分全部进入销售费.有些企业为降低材料采购成本、与供销人员用签订经济责任状,实行材料采购成本承包,双方按材料采购成本降低部分进行分成,发给个人承包费,进入材料采购成本.有一些企业任务不足,产品滞销,为鼓励向外承揽任务,规定按承揽任务的收入 In order to control the excessive growth of consumer funds macroscopically, the State Council implemented a bonus taxation method after the closure of bonus caps. However, in actual work, we found that some companies broke through the boundaries set by the cost regulations and opened up a lot Bonus channels. For example, some companies implement sales contracting, and verify that the salaries, bonuses, and travel expenses of sales personnel are fixed in proportion to the planned sales volume, so that the sales revenue increases or decreases. The contracted fees exceed the basic salaries and all enter the sales fee. Some companies have to reduce material procurement costs, sign economic responsibilities with supply and sales personnel, and implement material procurement cost contracts. The two parties divide according to the reduction in material procurement costs, issue individual contract fees, and enter material procurement costs. Some companies have insufficient tasks. The products are unmarketable, and in order to encourage outward assignments, they are required to provide income on the basis of contracted tasks.